Hungary enacts the M-sheet reprieve it announced in June
- Jurisdiction
- Hungary
- Tax
- VAT
- Change type
- Invoice rules
- Status
- In force
- Impact
- FYI
- Announced
- 28 July 2026
- Effective
- 31 July 2026
- Instrument
- HU-LAW-XXXV-2026
- Authority
- Magyar Közlöny (Hungarian Official Gazette)
- Systems
- Tax engine, Invoicing, Reporting
- Verified
- Fetched from official source · high confidence
Hungarian VAT filers and their software vendors. Act XXXV of 2026 makes the stricter invoice-level M-sheet format optional rather than mandatory for the return period including 1 July 2026 — this is the enacted law that the June announcement only promised.
No action — monitoring only.
Tax engineInvoicingReporting
The Hungarian Parliament adopted Act XXXV of 2026 on 28 July 2026, published in Magyar Közlöny 2026/102 on 30 July and in force from 31 July 2026. It repeals Article 376 of the VAT Act, replaces the 'Invoice acceptance' subtitle of Annex 10, and adds Article 380, under which the stricter invoice-level (M-sheet) VAT-deduction data-reporting format introduced by Act LXXXIII of 2025 — originally mandatory for the return period including 1 July 2026 — is only optionally applicable for that period and is therefore not mandatory.
What changed in detail
The Hungarian Parliament adopted Act XXXV of 2026 on 28 July 2026, published in Magyar Közlöny 2026/102 on 30 July and in force from 31 July 2026. It repeals Article 376 of the VAT Act, replaces the ‘Invoice acceptance’ subtitle of Annex 10, and adds Article 380, under which the stricter invoice-level (M-sheet) VAT-deduction data-reporting format introduced by Act LXXXIII of 2025 — originally mandatory for the return period including 1 July 2026 — is only optionally applicable for that period and is therefore not mandatory.
Proof
számú melléklet Számla befogadása című alcíme a 2026. július 1-jét magában foglaló adómegállapítási időszakról teljesítendő bevallások tekintetében is alkalmazható.”
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